What is a Person in New York Estate Law?

Definition of PERSON: (noun) / a natural person, an association, board, any corporation, court, governmental agency, authority or subdivision, partnership or other firm and the state.

Plain English translation: For the most part, a person is simply a person. No need for translation, but as you can see from the legal definition, the word could refer to a number types of entities.

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Richard C. Antonelli
Representing New York clients with tax and estate matters since 1986.